Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off

Kythreotis, Alexios; Soltani, Milad

doi:10.1504/ijmfa.2023.131779

Cited by 3 publications

(1 citation statement)

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“…Technological advances and access to large volumes of data have allowed the development of more sophisticated predictive models, such as those based on artificial intelligence and machine learning . (Kythreotis & Soltani, 2023) (Ullah et al, 2021). These new methodologies have proven to be especially useful for detecting early signs of financial risk in complex and volatile environments.…”

Section: Literature Reviewmentioning

confidence: 99%

Bankruptcy forecast analysis: empirical study of the manufacturing subsector of Norte de Santander, Colombia

Andres Bayona Soto,

Torcoroma Navarro Claro

2024

Sylwan

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The study \"Bankruptcy Forecast Analysis in the Manufacturing Subsector of Norte de Santander, Colombia (2015 – 2022)\" offers an empirical evaluation of financial stability in this region, using the capital structure theory of Modigliani and Miller and the Altman Z-Score model for bankruptcy risks as a theoretical foundation. Through a quantitative approach that includes time series analysis, the internal and external factors that affect the financial competitiveness of the subsector are analyzed. The research highlights the contributions and limitations of capital structure theory and the Z-Score model in real practices, and discusses the integration of advanced technologies such as artificial intelligence to fine-tune financial risk predictions. Using purposeful sampling and documentary analysis, patterns are identified and business solvency is assessed, providing a detailed view of the sector\'s resilience in the face of economic challenges. This study provides valuable insights for those interested in the financial sustainability of the manufacturing sector, highlighting the importance of adapting risk management strategies to regional particularities. Its contribution to the specialized literature lies in offering an updated perspective on bankruptcy forecasting and financial management adapted to the specific context of the Colombian emerging economy.

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Section: Literature Reviewmentioning

confidence: 99%